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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
Arjuna Subject : -
Articles 738 Documents
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Pengaruh Pertumbuhan Tabungan, Jumlah Debitur dan Kecukupan Modal Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) di Kecamatan Abang Tahun 2018-2021 Ni Kadek Dina Yanti; Adiputra, I Made Pradana
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50037

Abstract

The purpose of this research is to determine the effect of savings growth, number of debtors and capital adequacy on the profitability of the Village Credit Institution (LPD) in Abang District in 2018-2021. The research design used a mix-method method, namely a combined method consisting of quantitative and qualitative approaches. The number of research samples was 15 LPDs from 20 LPD populations in Abang District. The subject of this research is LPD located in Abang Subdistrict, the sample is determined using purposive sampling technique with certain criteria. Furthermore, for data collection techniques using interviews and collecting secondary data evidence or by looking at the financial statements owned by each LPD. The results of the data collection were then carried out with descriptive statistical tests, classical assumption tests (normality test, multicollinearity test, test of heteroscedasticity), and hypothesis testing (multiple regression analysis), partial significance test (t test) and coefficient of determination test. The research results obtained are that each independent variable has a significant positive effect on the profitability for each LPD in Abang District in 2018-2021.
Penerapan Sistem Informasi SAK EMKM Melalui Aplikasi Berbasis Android LAMIKRO Pada UMKM Bagus Batu Bata Yuniartini, Ni Made Yani; Sinarwati, Ni Kadek
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50050

Abstract

This research aims to determine the application of an information system of financial accounting standards for micro, small, and medium entities through the android-based application LAMIKRO on micro, small, and medium sized enterprises in Bagus Batu Bata. This study uses a qualitative method with a descriptive approach. Sources of data in this study are primary data and secondary data. The data obtained were then analyzed by data analysis techniques, namely data collection, data reduction, data presentation, and concluding. The results of this study state that (1) the obstacles experienced by Bagus Batu Bata are the absence of competent Human Resources (HR) in the field of accounting, lack of knowledge of micro, small, and medium enterprises in accounting, micro, small and medium enterprises consider financial reports are not important, micro, small and medium enterprises are still technologically savvy (untechnical), difficulties in separating personal finance and business finance, (2) financial records are still very simple, namely only recording cash in and cash out. Therefore, researchers contribute to assisting in the preparation of financial accounting standards for micro, small, and medium entities, (3) the expected implication is that the LAMIKRO application makes it easier for Bagus Batu Bata's business to compile simple financial reports and can understand accounting in more depth.
Analisis Penentuan Kualitas Aset Produktif (KAP) dan Penyisihan Penghapusan Aset Produktif (PPAP) berdasarkan POJK 33 Tahun 2018 pada PT BPR Suryajaya Kubutambahan Safitri, Nabila; Atmadja, Anantawikrama Tungga
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50054

Abstract

This study aims to determine the determination of Earning Assets Quality (KAP) and the calculation of Allowance for Earning Assets Losses (PPAP) at PT. BPR Suryajaya Kubutambahan. This research was conducted using a qualitative descriptive method, where the researcher will conduct direct observations in the field and collect data to be analyzed based on the observations and knowledge of the researcher. This research was conducted at PT. BPR Suryajaya Kubutambahan, having its address at Jalan Raya Kubutambahan. Sources of data in this study consisted of primary data and secondary data. Methods of data collection in this study using interviews, documentation, and literature study. This study uses data analysis consisting of data collection, data reduction, data presentation, data analysis and drawing conclusions. The results of the study stated that BPR Suryajaya Kubutambahan has determined the quality of earning assets for loans and placements with other banks with reference to the Financial Services Authority Regulation (POJK) 33 of 2018. In the formation of PPAP, BPR Suryajaya Kubutambahan has formed in accordance with the percentages listed on regulations and also considers the value of the collateral submitted by the debtor to the BPR
ANALISA LAPORAN KEUANGAN BUPDA TEJA RAHAYU DESA ADAT TEJAKULA Putra, Gede Rama Laksana; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50128

Abstract

BUPDA Teja Rahayu is one of business entities belonging to the newly forme Tejakula Traditional Village. There are still many systems that need to be re-applied in the oprations of BUPDA Teja Rahayu itself. One of the systems in question is a system in financial recording of financial reports which will later serve as material for the accountability of BUPDA Teja Rahayu to the Bendesa Adat or LPD Desa Pakraman Tejakula as the superior of this business entity. Meanwhile, the records carried out by BUPDA Teja Rahayu only recorded cash receipts and disbursements, which led to several questions from the leadership of BUPDA Teja Rahayu regarding ambiguous financial records.
Analisis Pendapatan Pajak Kendaraan Bermotor Dan Persepsi Wajib Pajak Sesudah Diberlakukannya Insentif PKB Selama Pandemi Pada Dinas Pendapatan Daerah Kota Bangli Widiantari, Ni Komang Ayu Indah; Sulindawati, Ni Luh Gede Erni
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50158

Abstract

The Covid-19 pandemic in 2020 had a major impact on the economy. The impact that occurs in almost all sectors, on of which is the tax sector. As a result of this impact, many policies were made by the government to deal with the impacts that occurred during the Covid 19 pandemic in 2020. One of the government’s policies in responding to the impact oh the Covid 19 pandemic is the tax incentive policy on Motor Vehicle Taxes. Local government policies are in the form of socialization activities through print and non-print media, mobile tax services via the Samsat Bus, payments via e-samsat at Bank Bangli ATMs. The results of the study indicate that the provision of Motor Vehicle taxpayers in paying taxes owed so as income, perception, incentive, regional income to increase revenue 
Analisis Laba Berdasarkan Metode Full Costing pada Usaha Madu Bapak Tejo Matal si Desa Melaya Putra, I Gusti Ngurah Pradnyana; Dewi, Luh Gede Kusuma
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50261

Abstract

production based on the full costing method and how the profit earned on the honey business owned by Mr. Tejo Matal. In this study using qualitative methods. The data used in this study are primary data and secondary data. Data collection methods in the form of interviews, observations, and documentation. The results of this study state that the calculation of the cost of production according to Mr. Tejo Metal's calculations does not include fixed overhead costs and variable overhead costs. Then the cost of production obtained each bottle is Rp. 160,000 while according to the full costing method by calculating all costs, the result is Rp. 231,412. With a selling price of Rp. 200,000 profit according to Mr. Tejo Matal's calculation is in the figure of 25% or 40,000, while according to the full costing method the profit obtained is only around 7.4% or Rp. 14,870.
Penentuan Harga Jual Bedetan Ikan Pada Kelompok Wanita Tani (KWT) Bedetan Perancak Di Desa Perancak Gayatri, Ida Ayu Devi Ananda; Dewi , Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50289

Abstract

This study aims to identify the selling price of bedetan (dry fish) food product on women farming group in Perancak village and to find out whether the determined price could give profit for the group. The study was designed in the form of descriptive qualitative study. The data of this study were obtained by conducting observation, interview and documentation with two informants who were the group leader and  one of the members who was incharge in bedetan production from women farming group in Perancak village. Furthermore, the obtained data were analyzed by using data analysis techniques including data reduction, data presentation and drawing conclusion. The result of this study shows that (1) In determining the selling price, it was not in accordance with the criteria of the cost of production and the determination of selling price theories due to lack of knowledge about accounting. Therefore, there were several costs that were not taken into account when determining the cost of production. (2) The result based on cost plus pricing method was low because of the difference in the costing from the beginning in the cost of production calculation. (3) The result of selling price used by both of the women farming group in Perancak village and the Cost Plus Pricing method gave profit for the group. Meanwhile, it was more accurate to use the Cost Plus Pricing method so that the group could charge all costs that affected the production processes of bedetan (dry fish) food product.
Analisis Sistem Dan Prosedur Pemberian Kredit Konsumtif Pada PD. BPR Bank Buleleng 45: Analisis Sistem Dan Prosedur Pemberian Kredit Konsumtif Pada PD. BPR Bank Buleleng 45 Putu Megarani Sukarini Putri; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50326

Abstract

This study aims to determine the system and procedure of consumptive  credit granting to PD.  BPR Bank Buleleng 45. PD. BPR Bank Buleleng 45 is the subject of this  research. Descriptive method a qualitative approach  is used in this study . This research result indicates (1) The consumptive credit system of PD. BPR Bank Buleleng 45 is initiated by debtor applying for credit by filling out a form and cmpleting the file. Debtor files are recoded and checked by the administration. Account Officer conducts survey and analysis. Perform risk level analysis by risk management. Management holds credit meetings to make decisions, re-check, make SPK, and disburse credit. The Accounting Department keeps books, loan books, and notes. Dokuments are evaluated and kept by PE Audit. The debtor signs the SPK, receives the money and the loan book.  (2) The procedure for granting consumptive credit to PD. BPR Bank Buleleng 45 is the submission of files, investigation of files, initial interviews, on the spot, credit decision, signing of credit contracts, credit realization, and distribution/withdrawa i of funds.
Penentuan Harga Pokok Produksi Sebagai Dasar Penentuan Harga Jual Gula Merah Di Desa Bukti Indrawati, Luh Sri; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50345

Abstract

The purpose of this study is 1) to determine the cost of brown sugar production which has been practiced by brown sugar producers in Bukti Village. 2) To determine the calculation of the cost of brown sugar production in The Evidence Village based on the full costing method. 3) To find out the comparison of the determination of the cost of goods produced by brown sugar that has been practiced by producers with the determination of the cost of goods produced in accordance with the full costing method. This research uses qualitative research methods. Data collection was carried out by methods of 1) observation during the implementation of the Brown Sugar manufacturing process in the business, 2) interviews with employees and brown sugar business owners in Bukti Village, 3) documentation studies by analyzing the costs incurred during the brown sugar production process. The data analysis techniques used are miles and Humberman's model. The results of this study show that in determining the cost of goods produced in the brown sugar business in Bukti Village, it has not included factory overhead costs as a component of production costs, the determination of the cost of goods produced in the brown sugar business in Bukti Village is still carried out simply, but using the full costing method can have a significant effect on the sustainability of the brown sugar business in Bukti Village.
Analisis Jumlah Pelanggan Listrik Terhadap Penerimaan Pajak Penerangan Jalan Di Kabupaten Buleleng Saputra, I Ketut Triadi; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50419

Abstract

Street Lighting Tax (PPJ) is an important part of local taxes related to the number of electricity customers in Buleleng Regency, the PPJ includes regional levies by industrial and non-industrial use of electricity. The purpose of this study was to determine how the attachment of electricity customers to a street lighting tax revenue. This research observation took place in stages by examining the data obtained from PT PLN (Persero) UP3 North Bali. Documents and evidence collected in this study were from street lighting tax data, data on the realization of depositing the results of PPJ billing, as well as data on collective billing from the Buleleng Regency Government PJU. The data period used is December 2021. The results of the study show that the total amount of PPJ levy receipts in 2021 is Rp. 39,098,218,805 have been deposited with the Buleleng Regency Government, and the total collective bill of the Buleleng Regional Government PJU in 2021 is Rp. 15,983,776,581. The result total between realization of PPJ receipts and the total collective billing of the Regional Government PJU, the PPJ contribution received by the Regional Government as PAD is Rp. 23,114,442,224. From the results of the data research, it is known that the number of electricity customers will have an impact on the PPJ that will be received by the Regional Government as PAD in Buleleng Regency.

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